ABSTRAK
Penulisan ini bertujuan untuk mengetahui bagaimana pelaksanaan penagihan pajak dengan penerbitan surat paksa, bagaimana pengaruh penerbitan surat paksa terhadap penerimaan piutang pajak, apa saja hambatan yang ditemui selama proses penagihan piutang pajak, dan upaya apa saja yang dilakukan untuk mengatasi hambatan yang ditemui selama proses penagihan di KPP Pratama Klaten.
Penulis menggunakan jenis data kualitatif dan kuantitatif sedangkan sumber data adalah data primer dan data sekunder. Teknik pengumpulan data yaitu wawancara dan studi pustaka. Teknik pembahasan yaitu deskriptif dan optimasi keputusan.
Penulis menemukan beberapa kelebihan dan kelemahan. Kelebihannya adalah pelaksanaan penagihan piutang dengan surat paksa telah sesuai dengan Undang-undang dan pedoman, serta terdapat monitoring untuk mengawasi pelaksanan penagihan piutang pajak dengan surat paksa. Kelemahannya adalah kinerja jurusita pajak kurang maksimal, efektifitas surat paksa tergolong kurang efektif dan tidak efektif yaitu sebesar 26,41%, 12,32% dan 61,36% serta kontribusinya tergolong sedang, kurang dan sangat kurang yaitu sebesar 15,66%, 6,05% dan 28,13%.
Kata kunci : pajak, surat paksa, piutang, penagihan,
ABSTRACT
This study aims to investigate the implementation of tax collection using the forced letter issuance, the influence of the forced letter issuance to the tax receivable revenue,the obstacles encountered duringtax receivable collection process, and what is being done to overcome the obstacles encountered during the billing process by using the forced letter on KPP Pratama Klaten.
In this study, writer using qualitative and quantitative data types,while the data source that is used are primary and secondary data. The data collection teqnique that is used are interview and literature review. The discussion technique that is used are descriptive and optimization decision.
Writer found some strengths and weaknesses. The strengths are receivables billing by using a forced letter already in accordance with the laws and guidelines besides, by using a forced letter the conduct of the tax receivables billing can be carefully monitored. The weaknesses are the performance of tax bailiff is still less, the effectiveness of force letter isless and least, it’s in the amount of 26.41%, 12.32% and 61.36% ,and the contribution classified as moderate, less and least, it’s in the amount of 15.66%, 6.05% and 28.13%.
Keywords: taxes, forced letter, receivable, billing.
